EVOLUTION OF APPROACHES TO THE FORMATION THE TINIZATION CONCEPT OF ECONOMICS

Authors:

Tiutiunyk I.

Sumy State University,
Sumy, Ukraine

Holovko A.

Sumy State University,
Sumy, Ukraine


Pages: 121-126

Original language: Ukrainian

DOI: 10.21272/1817-9215.2019.2-16

Summary:
One of the most destabilizing factors in the social and economic development of the country, a key threat to the economic stability of the country, which significantly affects the allocation of internal and external financial resources and has a destructive impact on the overall macroeconomic indicators of the country today is the shadow economy. The article presents an evolutionary analysis of the formation of the concept of shadow economy. The basic theories of shadowing of the economy are investigated, their key features and prerequisites for their origin are determined. The most common theories of shadow economy are systematized. On the basis of the analysis of existing approaches to understanding the essence of the shadow economy, the absence of a unified understanding of this phenomenon and its impact on the indicators of socio-economic development of the country are proved. It is justified that the implementation of an effective policy of de-shadowing economy depends first and foremost on the completeness and thoroughness of the study of this concept. The expediency of elaboration of the complex concept of shadowing of the economy as a set of legal and illegal relations between economic entities that are realized through the use of a wide range of legal and economic schemes and tools and the prerequisites for determining the factors of concealment of income, and accordingly the application of effective methods of counteracting it, are substantiated. On the basis of generalizing the views of domestic and foreign scientists on the concept of shadow economy, it is concluded that their diversity, lack of systematic classification, significant differences in the criteria that determine its content and different from other concepts in the management of national economy reduce the effectiveness of existing public policy and lead to an increase in the share of the shadow economy in the country. It is proved that at the present stage of economic development of the country, the key vector of public financial management should be to take into account the concept of shadowing in the development and implementation of strategies for economic development of the country.

Keywords:
shadowing of the economy, theory of shadowing, economic development, evolution of approaches, legal relations, illegal relations.

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